# The Council Tax (Discounts) (Scotland) Regulations 1992, Note: Explanatory note

Extent: S

(This note is not part of the Regulations)
Part II of, and Schedule 11 to, the Local Government Finance Act 1992 ( “the Act”) provide that the council tax and the council water charge in respect of dwellings in Scotland shall come into operation with effect from financial year 1993/94. The amounts payable may be reduced where a person resident in a dwelling qualifies to be disregarded for the purposes of discount. Schedule 1 to the Act specifies classes of person who qualify to be disregarded for the purposes of discount. These Regulations make additional provision in this regard as respects Scotland.
Regulation 2 prescribes conditions which must be fulfilled in order for care workers to be disregarded for the purposes of discount. Regulation 3 and the Schedule prescribe three additional classes of person who are also to be so disregarded members of international headquarters and defence organisations, members of religious communities, and school leavers.

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Source: https://www.legislation.gov.uk/uksi/1992/1409/note (the official version)
Page: https://openlegislation.uk/council-tax-discounts-scotland-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.